NDLI: Relation between operating cash flow and accrual-based earnings quality

Content Provider	IEEE Xplore Digital Library
Author	Sun Jing Ju Xiao-feng Peng Yan-min Shao Hai-hong
Copyright Year	2010
Description	Author affiliation: School of Management, Harbin Institute of Technology, P.R. China, 150001 (Sun Jing; Ju Xiao-feng; Peng Yan-min; Shao Hai-hong)
Abstract	We defined earnings quality as the ability to forecast the future cash flow, stronger forecast capability means higher earnings quality. Choosing all of the A-share in Shanghai and Shenzhen Exchanges between 2001 and 2007, we made a test on the relationship between operating cash flow and accruals. The results demonstrate that the publishing of cash flow can help to increase the financial information. Expending test encouraged us to reestablish cash flow forecast model based on Chinese market, making the portfolios of variables by industry characteristic. Test results of the model revision show that the new model has a better interpretation. Interactive relations exists between operating cash flow and accrual-based earnings quality. Research suggests that using accounting information portfolios to forecast the future cash flow could help reports users judge the earnings quality.
Starting Page	1152
Ending Page	1157
File Size	86355
Page Count	6
File Format	PDF
ISBN	9781424481163
ISSN	21551855
e-ISBN	9781424481194
DOI	10.1109/ICMSE.2010.5719941
Language	English
Publisher	Institute of Electrical and Electronics Engineers, Inc. (IEEE)
Publisher Date	2010-11-24
Publisher Place	Australia
Access Restriction	Subscribed
Rights Holder	Institute of Electrical and Electronics Engineers, Inc. (IEEE)
Subject Keyword	Industries Chinese listed companies Correlation Biological system modeling panel data Companies Predictive models Marketing and sales cash flow accrual-based earnings quality Forecasting
Content Type	Text
Resource Type	Article

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